2025 (5) TMI 134

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....J Adeshra (9325) For the Respondent : Government Pleader ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocate Mr. Jatin Harjai with learned advocates Mr. Sujay Adeshra and Mr. Jagrat Shah for the petitioner has tendered additional affidavit filed on behalf of the petitioner placing on record Tax Invoice issued by M/s. N.K. Trading (L2) in favour of M/s. A.S. C....

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....e Tax Rules, 2017 ['CGST Rules' for short] and if there is any irregularity with regard to supplier of the petitioner, the respondents are entitled to take appropriate action in accordance with the provisions of the Central Goods and Service Tax Act ['CGST Act'] and for that purpose, provision of section 130 could not have been invoked for confiscation of the goods in question which were transport....